Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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The Advance Ruling Authority (AAR) considered an application regarding the levy of GST under reverse charge mechanism on royalty payments. The AAR cited u/s 98(2) of the Central Goods and Services Tax Act, which prohibits admitting applications where the question raised is already pending or decided in the applicant's proceedings under the Act. In this case, the AAR found that the applicant's issue on GST payment had already been raised in their own proceedings under the Act. Therefore, the AAR rejected the application without delving into the merits of the case. Application was rejected.
The Advance Ruling Authority (AAR) considered an application regarding the levy of GST under reverse charge mechanism on royalty payments. The AAR cited u/s 98(2) of the Central Goods and Services Tax Act, which prohibits admitting applications where the question raised is already pending or decided in the applicant's proceedings under the Act. In this case, the AAR found that the applicant's issue on GST payment had already been raised in their own proceedings under the Act. Therefore, the AAR rejected the application without delving into the merits of the case. Application was rejected.
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